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In this tutorial, Kevin explains how to convert a PDF file into an Excel spreadsheet, addressing the common challenge of extracting data from PDFs for analysis in Microsoft Excel. He highlights the popularity of PDF files and prepares to guide viewers through a step-by-step process to effectively transfer data. Kevin opens a PDF file containing a typical layout, featuring an image and text, focusing on a specific table with sales data that he intends to import into Excel. He encourages viewers to follow along as he demonstrates the procedure on his PC.